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2009 (3) TMI 230 - AT - Income TaxExtract: .......ver, since the basic conditions of this section are not satisfied, there is no question of applying purposive rule of construction to read something, which is not there in the section. Therefore, we are of the view that the learned CIT(A) erred in granting the deduction to the assessee. 9. In the result, both the appeals of the Revenue are allowed.
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